Related Rule
New Zealand
Practice Relating to Rule 113. Treatment of the Dead
New Zealand’s Military Manual (1992) states: “The remains of all persons who have died as a result of hostilities, or while in occupation or detention in relation to hostilities, shall be respected.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1012(1).
The manual also states: “Among other war crimes recognised by the customary law of armed conflict are mutilation or other maltreatment of dead bodies.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1704(5).
With respect to non-international armed conflicts, the manual states that “steps must be taken to prevent … abuse” of the dead. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1817(1).
Under New Zealand’s International Crimes and ICC Act (2000), war crimes include the crimes defined in Article 8(2)(b)(xxi) and (c)(ii) of the 1998 ICC Statute. 
New Zealand, International Crimes and ICC Act, 2000, Section 11(2).
New Zealand’s Military Manual (1992) provides: “The Parties to a conflict are obliged … to prevent [the dead] … being looted.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1003(1).
New Zealand’s Armed Forces Discipline Act (1971) provides:
Every person subject to this Act commits the offence of looting, and is liable to imprisonment … who –
(a) Steals from, or with intent to steal searches, the person of anyone killed … in the course of any war or warlike operations in which New Zealand is engaged, or killed … in the course of operations undertaken by any service of the Armed Forces for the preservation of law and order or otherwise in aid of the civil power. 
New Zealand, Armed Forces Discipline Act, 1971, Section 31(a).